Validity of assessment u/s 144-B r/w Section 143(2) - Faceless assessment - Portal window was closed,...

Validity of assessment u/s 144-B r/w Section 143(2) - Faceless assessment - Portal window was closed, for filing of reply - It is an open and shut case before us that the Petitioner indeed sought an adjournment till 16.12.2022 vide his email dated 08.12.2022, which is not denied by the Department. Clause (xiii) of Section 144B(1) indicates that the Assessee can file a reply on the date and time as specified or also within the extended time on the basis of his request application. There is no dis..... .....

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